CLA-2 CO:R:C:F 955840 GGD
Ms. Eleanor Huang Wilson
Reliable World Trade Co., Ltd.
1711 East 14th Street
San Leandro, California 94577
RE: Steel Eyelash Curlers; Shaving Mirror with Aluminum Frame
Dear Ms. Wilson:
This letter is in response to your inquiry of November 15,
1993, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of articles to
be imported from Taiwan, identified as eyelash curlers (small
size) and a shaving mirror five inches in diameter. Only
photographs of the eyelash curlers were submitted with your
inquiry.
FACTS:
The small eyelash curlers are further identified by item
nos. CSI-3510-NP, CSI-4010-NP, CSI-4013-10, CSI-4015-GP, CSI-
4015-02, and CSI-4015-05. When the scissor-like, curler handles
are manually separated, a slide moves away from the top edge of
the curler to allow for insertion of the eyelashes. When the
handles are squeezed, the slide and edge merge on the eyelash and
curl it. Synthetic rubber (silicone) pads, identified by item
no. CS-3501, are included as parts of each curler for attachment
to the metal slide. You stated telephonically that the shaving
mirror has an aluminum frame.
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ISSUES:
1) Whether the eyelash curlers should be classified in
heading 8203, HTSUSA, as tweezers and similar handtools; or in
heading 9615, HTSUSA, as hair-curlers and the like.
2) What is the classification of the aluminum framed
shaving mirror?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Heading 8203, HTSUSA, provides for "Files, rasps, pliers
(including cutting pliers), pincers, tweezers, metal cutting
shears, pipecutters, bolt cutters, perforating punches and
similar handtools, and base metal parts thereof." Chapter 82
falls within Section XV, HTSUSA. Note 1(m) to Section XV states
that the section does not cover "...other articles of chapter 96
(miscellaneous manufactured articles)." The ENs to heading 8203
state that, among other handtools, the heading covers "Tweezers
(e.g., watchmakers', florists', philatelists', depilating)."
Although depilating tweezers are used to remove hair from the
skin, they are the only hair-related handtool mentioned in the
heading.
As noted above, Chapter 96 covers miscellaneous manufactured
articles. The ENs suggest that the chapter covers certain toilet
articles and other items not more specifically covered by other
headings in the nomenclature. Heading 9615, HTSUSA, provides for
"Combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like...and parts thereof." In
contrast to heading 8203, all of the items mentioned in this
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tariff provision relate to the hair, and several are used to curl
the hair. Since the eyelash curlers are designed to curl hair,
they are classifiable within heading 9615 and, by virtue of Note
1(m) to Section XV, not within heading 8203, HTSUSA. The eyelash
curlers are classified in subheading 9615.90.2000, HTSUSA, the
provision for nonthermic, nonornamental devices for curling the
hair.
With respect to the aluminum-framed shaving mirror, heading
7009, HTSUSA, provides for "Glass mirrors, whether or not framed,
including rear-view mirrors." The ENs to heading 7009 indicate
that the heading covers toilet mirrors, including hand mirrors
framed with metal. The shaving mirror is classified in
subheading 7009.92.1000, HTSUSA, the provision for framed mirrors
not over 929 square centimeters in reflecting area.
HOLDING:
The steel eyelash curlers (small size) and rubber pads,
identified by item nos. CSI-3510-NP, CSI-4010-NP, CSI-4013-10,
CSI-4015-GP, CSI-4015-02, CSI-4015-05, and CS-3501, are
classified in subheading 9615.90.2000, HTSUSA, the provision for
"Combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like, other than those of heading
8516, and parts thereof: Other: Nonthermic, nonornamental devices
for curling the hair." The applicable duty rate is 8.1 percent
ad valorem.
The aluminum-framed shaving mirror (five inches in diameter)
is classified in subheading 7009.92.1000, HTSUSA, the provision
for "Glass mirrors, whether or not framed, including rear-view
mirrors: Other: Framed: Not over 929 square centimeters in
reflecting area." The applicable duty rate is 7.8 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division